ITR 2 Secondment salary income disclosure

ITR 356 views 2 replies

In case of a resident, how to disclose salary income received when exercising employment (on secondment) in Switzerland?

Employee on secondment to Swiss subsidiary and received salary there.

Under article 15 of india-swiss dtaa, such income is taxable where employment is exercised.

In FI schedule of the ITR 2, there is no option to show that such income is not taxable in India. How to make disclosure in such a case?

Replies (2)
Hi, if you are a resident, then you need to add that income in your computation and then take deduction as per section 90/91 of DTAA.

Please find further details in your inbox.

Thanks! I could not find any message in the inbox.

 

Under article 15 won't this income not be taxable at all and hence should be included in schedule exempt income ( also has a field for income not taxable under dtaa)?

 


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